304 Hospitality & Guest Services

Maids and Housekeeping Cleaners

Definition

Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner.

W-2 Filing Instructions

Enter "304" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As

Hotel Maid Housekeeping Staff Room Attendant Housekeeper

Related SOC Codes

37-2012

Common Examples

Hotel maid, housekeeping staff

No Tax on Tips eligibility

Maids and Housekeeping Cleaners are on the Treasury's tipped-occupation list, so tips earned in this role can qualify for the No Tax on Tips federal deduction — up to $25,000 per year in qualified tips for tax years 2025–2028 (income limits apply; FICA taxes still apply to tips).

Estimate your savings with the No Tax on Tips calculator · Who qualifies

FAQ: TTOC code 304

What is TTOC code 304?

TTOC code 304 is the Treasury Tipped Occupation Code for maids and housekeeping cleaners. Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner.

Where does TTOC code 304 go on the W-2?

Enter "304" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Do maids and housekeeping cleaners qualify for the No Tax on Tips deduction?

Yes — maids and housekeeping cleaners (TTOC 304) are on the Treasury's tipped-occupation list, which defines the occupations eligible for the No Tax on Tips deduction of up to $25,000 per year in qualified tips (2025–2028, income limits apply). FICA taxes still apply to tips.

Need help with TTOC compliance?

Use the bulk mapper to map codes for your whole staff, or read our guides.